Fatehraj Singhvi v. UOI

73 Taxmann.com 252High Court2016#15 most cited

What is Fatehraj Singhvi v. UOI authority for?

Late fees under section 234E are not applicable for periods prior to June 1, 2015, as the amendment to section 200A inserting clause (c) was effective from that date.

1,778

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

Fatehraj Singhvi v. UOI · section 234E · section 200A · late fees · TDS returns · prior to June 1 2015 · amendment · Karnataka High Court

Sections most often in play

Section 234ESection 200ASection 154Section 250Section 156Section 220(2)Section 200(3)Section 271H

Issues it is cited on

section 200(3)section 220section 220(2)mistake apparent on recordsection 234esection 200asection 200a(1)(c)section 200section 200a(1)tax collected at sourcetax deducted at sourcesection 206c

Judgments citing Fatehraj Singhvi v. UOI

Kamlesh Katare, Gwalior vs. ITO, TDS-Gwalior, Gwalior

The appeal stand allowed in terms of our above order

ITA 111/AGR/2023[2013-14]Status: DisposedITAT Agra28 Mar 2025AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 111/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) Shri Kamlesh Katare Ito (Tds) बनाम/ 79, Jotinagar, Thatipur Gwalior Vs. Morar, Gwalior "थायीलेखासं./जीआइआरसं./Pan/Gir/Tan No.Bplk-03165-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Ashok Vijaywargiya, Ca- Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 13-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Levy Of Late Filing Fees U/S 234E Qua Tds Return In Form 26Q For 4Th Quarter Of Financial Year 2012-13, The Assessee Is In Further Appeal Before Us. 2. From The Records, It Emerges That The Assessee Was Saddled With Later Filing Fees U/S 234E For Rs.22,800/- While Processing Tds Return As Filed By The Assessee. The Assessee Sought Rectification Thereof U/S 154 Which Was Rejected By Ld. Ao. Aggrieved, The Assessee Filed Further Appeal Which Met With No Success. Aggrieved, The Assessee Is In Further Appeal Before Us.

For Appellant: Shri Ashok Vijaywargiya, CA- Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 154Section 200ASection 234E

…essee filed further appeal which met with no success. Aggrieved, the assessee is in further appeal before us. 3. We find that this issue stand covered in assessee’s favor by the decision of Hon’ble Karnataka High Court in the case of Fatehraj Singhvi vs UOI (73 Taxmann.com 252) holding that the amendment in Section 200A came into effect only on 01-06-2015 and the same would have prospective effect. Therefore, there could not be any levy of fee for late filing fee u/s 234E of the Act while issuing intimation u/s 200A prior to 01-06-2015. The relevant findings of the Hon’ble Court were as under:- "26. Under these…

Ajmer Vidhut Vitran Nigam Limited, Rawatbhata, Chittorgarh vs. ITO (TDS), Chittorgarh, Rawatbhata

In the results, the appeal of the assessee in ITA no

ITA 1513/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidhut Vitran Nigam Limited, Rawatbhata, Chittorgarh vs. ITO (TDS), Chittorgarh

In the results, the appeal of the assessee in ITA no

ITA 1512/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidhut Vitran Nigam Limited, Rawatbhata vs. ITO (TDS), Chittorgarh, Rawatbhata

In the results, the appeal of the assessee in ITA no

ITA 1511/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidhut Nitran Nigam Limited, Rawatbhata, Chittorgarh vs. ITO (TDS), Chittorgarh, Rawatbhata

In the results, the appeal of the assessee in ITA no

ITA 1510/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Vitran Nigam Limited, Bhupalsagar, Chittorgarh vs. ITO (TDS), Chittorgarh

In the results, the appeal of the assessee in ITA no

ITA 1509/JPR/2024[2014-15]Status: DisposedITAT Jaipur25 Feb 2025AY 2014-15

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Nigam Limited, Bhupalsagar vs. ITO (TDS), Chittorgarh, Bhupalsagar

In the results, the appeal of the assessee in ITA no

ITA 1508/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Vitran Nigam Limited, Bhupalsagar vs. ITO (TDS), Chittorgarh, Bhupalsagar

In the results, the appeal of the assessee in ITA no

ITA 1507/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Vitran Nigam Limited, Bhupalsagar vs. ITO (TDS), Chittorgarh

In the results, the appeal of the assessee in ITA no

ITA 1506/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Government Polytechnic, Visakhapatnam vs. Income Tax Officer, TDS Ward-1, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 458/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam31 Jan 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri S Balakrishnanआयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. Tds Ward-1, Pan: Aaagg1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 200ASection 234E

…आयकर अपीलीयअिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"ी, उपा"य" एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT & SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. TDS Ward-1, PAN: AAAGG1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, AR ""याथ" क" ओर से / Respondent by : Dr.…

Government Polytechnic, Visakhapatnam vs. Income Tax Officer, TDS Ward-1, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 457/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam31 Jan 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri S Balakrishnanआयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. Tds Ward-1, Pan: Aaagg1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 200ASection 234E

…आयकर अपीलीयअिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"ी, उपा"य" एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT & SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. TDS Ward-1, PAN: AAAGG1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, AR ""याथ" क" ओर से / Respondent by : Dr.…

Government Polytechnic, Visakhapatnam vs. Income Tax Officer, TDS Ward-1, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 456/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam31 Jan 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S Balakrishnanआयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. Tds Ward-1, Pan: Aaagg1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 200ASection 234E

…आयकर अपीलीयअिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"ी, उपा"य" एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT & SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. TDS Ward-1, PAN: AAAGG1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, AR ""याथ" क" ओर से / Respondent by : Dr.…

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2647/CHNY/2024[AY 2014-15]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

…t is the substantive provision. 6. Per Contra, the earlier decision in M/s True Blue Voice India Pvt. Ltd. & Ors. (supra) has not considered the ratio of contrary decisions of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) vis- à-vis the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137) though the decision of Rajesh Kourani (supra) was cited by revenue which is evident from Para-8 of the decision. 7. Considering the above stated factual position and respectfully following the subsequent and elaborate…

Athithyaa Green City Promoters Private Limited, Coimbtaore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2646/CHNY/2024[AY 2014-2015]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

…t is the substantive provision. 6. Per Contra, the earlier decision in M/s True Blue Voice India Pvt. Ltd. & Ors. (supra) has not considered the ratio of contrary decisions of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) vis- à-vis the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137) though the decision of Rajesh Kourani (supra) was cited by revenue which is evident from Para-8 of the decision. 7. Considering the above stated factual position and respectfully following the subsequent and elaborate…

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2645/CHNY/2024[AY 2014-2015]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

…t is the substantive provision. 6. Per Contra, the earlier decision in M/s True Blue Voice India Pvt. Ltd. & Ors. (supra) has not considered the ratio of contrary decisions of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) vis- à-vis the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137) though the decision of Rajesh Kourani (supra) was cited by revenue which is evident from Para-8 of the decision. 7. Considering the above stated factual position and respectfully following the subsequent and elaborate…

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2644/CHNY/2024[AY 2013-2014]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

…t is the substantive provision. 6. Per Contra, the earlier decision in M/s True Blue Voice India Pvt. Ltd. & Ors. (supra) has not considered the ratio of contrary decisions of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) vis- à-vis the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137) though the decision of Rajesh Kourani (supra) was cited by revenue which is evident from Para-8 of the decision. 7. Considering the above stated factual position and respectfully following the subsequent and elaborate…

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2643/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

…t is the substantive provision. 6. Per Contra, the earlier decision in M/s True Blue Voice India Pvt. Ltd. & Ors. (supra) has not considered the ratio of contrary decisions of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) vis- à-vis the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137) though the decision of Rajesh Kourani (supra) was cited by revenue which is evident from Para-8 of the decision. 7. Considering the above stated factual position and respectfully following the subsequent and elaborate…

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2642/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

…t is the substantive provision. 6. Per Contra, the earlier decision in M/s True Blue Voice India Pvt. Ltd. & Ors. (supra) has not considered the ratio of contrary decisions of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) vis- à-vis the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137) though the decision of Rajesh Kourani (supra) was cited by revenue which is evident from Para-8 of the decision. 7. Considering the above stated factual position and respectfully following the subsequent and elaborate…

Sushil Kumar Berlia, Siliguri vs. I.T.O., TDS, Ward - 5(2), Siliguri

In the result, all the appeals of assessee are allowed

ITA 1773/KOL/2024[2013-2014]Status: DisposedITAT Kolkata29 Nov 2024AY 2013-2014

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 154Section 200ASection 200A(1)(c)Section 201ASection 220(2)Section 220ASection 234ESection 250

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 1773/KOL/2024 Assessment Year: 2013-14 Sushil Kumar Berlia………………………………………………………..Appellant [PAN: ADIPB4820C] Vs. ITO, TDS, Ward-5(2), Siliguri................................................Respondent Appearances: Assessee represented by: Giridhar Dhelia, AR. Department represented by: Amuldeep Kaur, Addl. CIT, Sr. DR. Date of con…

Ramesh Artimal Shivnani, Thane vs. ITO, TDS-2, Thane

In the result, the appeal filed by the Assessee stands allowed

ITA 3924/MUM/2024[2015-16]Status: DisposedITAT Mumbai15 Oct 2024AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalassessment Year: 2015-16

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 200ASection 234ESection 246ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Mr. Ramesh Artimal Shivnani, ITO, TDS-2, Thane, 511, Arcadia, Hiranandani Estate, Quereshi Mansion, Ghodbunder Road, Vs. Gr. Flr., Teen Hath Naka, Patlipada, Gokhale Road, Naupada, Thane - 400607 Thane (West) - 400602 PAN: AAEPS9914P (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri R.R. Makwana, Sr. D.R Date of Hearing : 26.09.2024 Date of Pronouncement : 15.10.2024 O R D E R Per : Narender Kumar Choudh…